员工医用品做什么科目

在企业管理中，员工医用品的会计科目设置是为了规范企业员工医疗用品的核算，提高会计信息质量。根据《企业会计准则》和相关会计制度的规定，员工医用品可以归类为“应付职工薪酬”科目下的“福利费”明细科目。

中文内容：

员工医用品是指企业为员工提供的医疗用品和药品等福利性支出。根据《企业会计准则第9号——职工薪酬》的规定，企业应当在“应付职工薪酬”科目下设置“福利费”明细科目，用于核算企业为员工提供的非货币性福利，包括员工医用品等。

在员工医用品的会计处理中，企业应当按照员工实际领用的医用品数量和相关成本进行计量，并按照职工薪酬的核算原则进行会计处理。具体来说，企业应当在确认员工薪酬时，按照员工实际领用的医用品数量和相关成本，将应付职工薪酬的金额计入相应的成本、费用或资产科目。同时，企业还应当建立健全的员工医用品管理制度，加强内部控制，确保员工医用品的合理使用和管理。

英文内容：

Employee medical supplies refer to the welfare expenditures such as medical supplies and drugs provided by the enterprise to employees. According to the Accounting Standard for Employee Benefits (AS 9), enterprises shall establish a detailed account of "welfare expenses" under the "accrued liabilities to employees" account to account for non-monetary benefits provided by the enterprise to employees, including employee medical supplies.

In the accounting treatment of employee medical supplies, enterprises shall measure the quantity and related costs of the medical supplies actually issued to employees, and conduct accounting treatment in accordance with the principles of employee compensation accounting. Specifically, when recognizing employee compensation, enterprises shall calculate the amount of accrued liabilities to employees according to the quantity and related costs of the medical supplies actually issued to employees, and record it in the corresponding cost, expense or asset account. At the same time, enterprises should also establish a sound management system for employee medical supplies, strengthen internal control, and ensure the reasonable use and management of employee medical supplies.